The Public Company Accounting Oversight Board proposed for public comment a new auditing standard and related amendments to enhance the auditor's reporting model on Tuesday.
The proposed standard would retain the pass/fail model in the existing auditor’s report, but would provide additional information to investors and other financial statement users about the audit and the auditor. The PCAOB is also proposing a new related auditing standard on the auditor’s responsibilities for other information in an annual report.
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